https://www.taxtmi.com/caselaws?id=795910 Denial of an adequate hearing during assessment and appellate proceedings can breach principles of natural justice where an assessment is completed before a requested video-conference hearing and pending information are considered. The notes state that additional evidence, relevant to effective adjudication and not fully produced earlier for reasons beyond the assessee's control, may be admitted under Rule 29 of the Income-tax Appellate Tribunal Rules, 1963 for substantial cause. They further state that deciding the appeal while remand verification remained pending, without a remand report or final hearing, undermines procedural fairness. The stated consequence is fresh adjudication by the Assessing Officer after adequate opportunity. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795910 Denial of an adequate hearing during assessment and appellate proceedings can breach principles of natural justice where an assessment is completed before a requested video-conference hearing and pending information are considered. The notes state that additional evidence, relevant to effective adjudication and not fully produced earlier for reasons beyond the assessee's control, may be admitted under Rule 29 of the Income-tax Appellate Tribunal Rules, 1963 for substantial cause. They further state that deciding the appeal while remand verification remained pending, without a remand report or final hearing, undermines procedural fairness. The stated consequence is fresh adjudication by the Assessing Officer after adequate opportunity. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795910